36It is also apparent from the case-law that, in the absence of any specific provision in Directive 2006/112 as to the evidence that taxable persons are required to provide in order to be granted the exemption from VAT, it is for the Member States to lay down, in accordance with Article 131 of Directive 2006/112, the conditions in which intra-Community supplies of goods will be exempt, with a view to ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse. However, when they exercise their powers, Member States must observe the general principles of law which form part of the European Union legal order, which include, in particular, the principles of legal certainty and proportionality (see, to that effect, Case C-146/05 Collée [2007] ECR I-7861, paragraph 24; Twoh International, paragraph 25; X, paragraph 35; and R., paragraphs 43 and 45).
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